Right-click the shortcut and select Properties from the context menu.

On the shortcut's Properties dialogue box click the Change Icon button.[

The Change Icon dialogue box will appear and usually will be pointed to the file

Quote:

__%SystemRoot%\system32\SHELL32.dll__

.

NOTE: SHELL32.dll has a lot of nice standard windows icons in it and if you use one of them and later on change your theme, the shortcut's icon will change automatically as well. If you don't like any of those icons then browse around the filesystem and you will quickly discover that nearly every dll file in the harddrive has an icon you can choose and some have more than one. If you have a programming package of any kind it will usually contain a large number of icons you may use as well.

After selecting the icon you like click OK to close that dialogue and click OK to close the shortcut's dialogue box.